A permanent steel building used for the overhaul of dewatering systems $($engines$,$ pumps, and wellpoints$)$ is placed in service on July $10$ by a calendar$-$year taxpayer for $\backslash (\backslash$$ $440,000\backslash ).$ It is sold almost $5$ years later on May $15.$ Click here to access the MACRS$-$GDS Property Classes Part a What is the MACRS$-$GDS property class?